Magpies boss Alan Pardew is keen to add a central defender in the January transfer window and has switched his attentions to Mariappa after failing to tempt West Ham into parting with James Tomkins.

But it would appear that their offer for Mariappa, believed to be in the region of £2 million, is nowhere near Watford's valuation.

"Unfortunately, as is often the case these days, their offer is nowhere near our valuation," Dyche is quoted as saying in the Daily Mirror. "That's the awkward side of the game now, and they do it for their own reasons.

"I couldn't begin to tell you how far away it was - my son's got more in his money box.

"If clubs at our level are helping to develop players, I think it's fair to say that big clubs with money should respect that and go about it in an appropriate manner.

"Rather than tickling us with offers which are nowhere near the player's worth, to try to provoke a reaction from us, we do not need to accept the first bid that comes along.

"When you think about Conor Wickham being sold for £7.5m, and Matt Mills going to Leicester for £5.5m, that's the going rate for players moving in and around our division, and we have to pitch in accordingly."